<h1>India's Constitution Defines Taxation Powers: Articles 246, 265, and Seventh Schedule Set Parliamentary and State Authority Rules.</h1> The Constitution of India delineates the powers of Parliament and State Legislatures concerning taxation through Articles 246 and 265, and the Seventh Schedule. Article 246 grants Parliament exclusive authority over matters in the Union List, while allowing shared jurisdiction with States on the Concurrent List. States hold exclusive power over the State List. Article 265 mandates that taxes can only be imposed by law. The Seventh Schedule specifies various tax categories, including customs, excise, and corporate taxes. Article 368 outlines the procedure for constitutional amendments, requiring parliamentary approval and, in some cases, state ratification.